Applying the Cayman approach to virtual currency: A disruptive opportunity waiting to happen

Stop me if you have already heard the story: A financial innovation comes to prominence offering opportunities to cut transactional friction, improve financial privacy,...

OECD Watch

The Organisation for Economic Co-operation and Development (OECD) has gradually carved for itself a central role in global tax matters over the last two...

Globalization and nationalism: Good and/or bad?

Globalization is under attack and nationalism is on the rise.  The evidence includes the election of Donald Trump. But what is this globalization these...

India’s currency ‘reform’

A number of countries have introduced new currencies for a variety of reasons.  All 14 former republics of the Union of Soviet Socialist Republics...

Cowperthwaite’s ‘un-Keynesian’ Hong Kong

The story of the emergence of Hong Kong in the post-war era from city devastated by war to a light manufacturing and transport center...

Money matters for investors and officials

Over the past eight years, monetary mischief restrained the economy by 1) encouraging businesses to use cheap money to buy back their own stock...

The odd history of the petroleum futures markets

Energy futures now dominate the commodity futures markets in terms of the total value of contracts, but the oldest, heating oil, is less than...

Trump’s regulatory reforms

Donald Trump has said that he plans dramatically to reduce the regulatory burden facing American businesses. If his administration is successful, the U.S. could...

What the Caribbean should do about the new Trump administration

On Jan. 20, 2016, the Trump Administration entered into power, and Caribbean interests will have a number of issues to discuss with the new...

The New Confidential Information Disclosure Law 2016

Trustees and confidentiality has long been a central theme in the fiduciary relationship of trust and confidence which exists between a beneficiary and a...

Reflections on globalization

In 1981, when Ronald Reagan became U.S. president, 44 percent of 4.5 billion people on the planet lived on less than $1.90 a day....

U.S. considers border adjustable tax folly

One of the key separators between U.S. and European tax policy has long been the presence of value-added taxes. That might change thanks to...

BEPS project remains the main focus

 The Organization for Economic Cooperation and Development (OECD) has gradually carved for itself a central role in global tax matters over the past two...

Landscape changes for reporting impairment losses in financial instruments

The global financial crisis generated several criticisms of the accounting standards that guided the financial statements of the period. Two of the most salient...

Grey matters

The first two papers we discuss introduce an economic geography perspective on offshore issues. Lawyers and financial industry professionals may be unfamiliar with this...

The meaning of Donald Trump

What does the surprise election of Donald Trump herald for the U.S. economy? Will he, as he often claimed in the campaign, make America...

The continuation of a horrible year

The end of 2016 was heralded in the Western media as the finale to the Annus Horribilis.Not surprisingly. The 2016 timeline of geopolitical events...

The trade agenda for the Trump administration

The  issue of international trade was a major factor accounting for the victory of Donald J. Trump in the 2016 presidential election. Trump prevailed...

OECD Watch

The Organization for Economic Cooperation and Development (OECD), operating at the behest of its high-tax member nations, has gradually carved for itself a central...

Law Talk – Rights of redeeming investors in fund liquidations

In this edition of Law Talk we consider a recent decision of the Cayman Islands’ Court of Appeal in Michael Pearson (as Additional Liquidator...